三、征收土地增值税应注意的几个问题(一)应按实际占有征收土地增值税对未办理土地使用权转让土地,土地使用权转让、抵押或者是置换土地,无论是否取得了土地使用权或权属证书,只要土地使用者享有、占有、使用、收益或者是处分该土地的权利,且有合同等证据的,在实际上也视为土地转让,税务机关按照规定也要征税。一些土地开发项目签了合同,没有办理实际的转 Third, the land value-added tax levy should pay attention to several issues (A) should be the actual occupation of land value-added tax levied on the land is not transferred for the use of land, the transfer of land use rights, mortgages or replacement of land, whether or not obtained land use rights Or ownership certificate, as long as land users enjoy, possess, use, benefit or dispose of the land rights, and there is evidence such as contracts, in fact, also regarded as land transfer, the tax authorities in accordance with the provisions of the tax. Some land development projects signed a contract, did not handle the actual turn